Tax court allows splitting marital income from livestock sales based on work contribution despite continued farming.

The Administrative Court of Vaasa allowed the taxpayer to split the taxable portion of livestock sales income between spouses based on their respective work contributions in the sales year. Although the couple continued operating the farm as a grain estate, the court ruled that income from livestock sales could be divided according to work ratios even if no other agricultural income was allocated to the wife. The decision rests on the interpretation that specific sales activities create a distinct income stream separable from general farm operations.